Análise dos impactos do Simples nacional no ordenamento jurídico constitucional brasileiro: um balanço do estatuto da microempresa e da empresa de pequeno porte após dezesseis anos de sua vigência

The main objective of this study is to analyze the impacts on the national legal system of Complementary Law nº 123/2006, which instituted the Simples Nacional, after sixteen years of its validity, from the perspective of confronting its main characteristics, doctrinal issues, the discussion in s...

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Autor principal: Silva, Gilson Luiz da
Outros Autores: Elali, André de Souza Dantas
Formato: Dissertação
Idioma:pt_BR
Publicado em: Universidade Federal do Rio Grande do Norte
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Endereço do item:https://repositorio.ufrn.br/handle/123456789/55202
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Resumo:The main objective of this study is to analyze the impacts on the national legal system of Complementary Law nº 123/2006, which instituted the Simples Nacional, after sixteen years of its validity, from the perspective of confronting its main characteristics, doctrinal issues, the discussion in superior courts with the benefits brought to micro and small companies in Brazil, considering that these represent more than ninety percent of the national business community. With this intent, the Brazilian Federative System is initially described, including concept, origins and brief history, demonstrating that this is an ironclad clause, under the terms of the Federal Constitution of 1988, article 60, § 4, item I. Afterwards, the constitutional system of tax powers, the Constitutional Economic and Financial Order, with emphasis on a core principle for this dissertation, provided for in art. 179, item IX, which guarantees favored and simplified tax treatment for micro and small companies. Then, the Simples Nacional Statute is presented, including its subsequent legislative updates, as well as the way in which the Simples Nacional Management Committee (CGSN) operates. Next, a comparison is made between Simples Nacional and important constitutional legal principles. The principle of Tax Practicality and its legal nature is also analyzed. Next, the legal validity of the Simples Nacional is demonstrated based on the analysis of the RMIT – Matrix Rule of Tax Incidence, considering the eight taxes included in the simplified tax system. Afterwards, recent judgments of Simples Nacional in the Federal Supreme Court are presented in General Repercussion. It presents, the effects of Simples Nacional in the Brazilian business environment are presented, based on official statistical data updated up to the present day, as well as considering tax information provided by the Federal Revenue Service of Brazil, including data on collection, formalization and inclusion in the inaugurated systematic with Simples Nacional. Finally, it touches on what is expected from the Tax Reform under way in the National Congress.